Mohan Lal Gurjar S/O. Shri Jagdish Prasad Gurjar vs. The Commissioner
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The petitioner, Mohan Lal Gurjar, filed an appeal online within the prescribed limitation period. However, the appeal was dismissed by the Appellate Authority solely on the ground that the hard copy of the memo of appeal was not filed. The petitioner contends that the online submission was within time, and the dismissal on a technicality of not filing the hard copy is unjust. The respondents, the Commissioner, Commercial Taxes & Ors., did not appear before the High Court. The dispute concerns the procedural validity of the dismissal of the petitioner's appeal.
Held
The Court held that the dismissal of an appeal on the hyper-technical ground of not filing the hard copy, when the online submission was made within the limitation period, is not permissible under the law. The Court reasoned that the online submission of the appeal is the primary mode of filing, and a mere omission to file the hard copy should not lead to the dismissal of the appeal or be treated as a ground for limitation. Such a dismissal, especially when it results in the cancellation of GST registration, amounts to a deprivation of livelihood and a violation of the right to life and liberty under Article 21 of the Constitution of India. The Court followed its earlier decision in D.B. Civil Writ Petition No.14521/2022. The impugned order was set aside, and the matter was remitted back to the Appellate Authority to be heard on its merits. The ratio decidendi is that procedural technicalities should not defeat substantive justice, particularly when the online filing is compliant with the limitation period.
Key Issues
1. Whether the appeal filed by the petitioner could be dismissed on the ground that the hard copy of the memo of appeal was not filed, despite the online submission being within the limitation period? (Question of law) Petitioner's contention: The petitioner argued that the online submission of the appeal was within the statutory time limit. Dismissing the appeal on the hyper-technical ground of not filing the hard copy, when the online filing was valid, is impermissible and amounts to a violation of the right to livelihood and liberty under Article 21 of the Constitution of India, as it leads to the cancellation of GST registration. The petitioner relied on a previous Division Bench judgment of the same High Court in D.B. Civil Writ Petition No.14521/2022. Respondents' contention: No arguments were recorded on behalf of the respondents.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 27/02/2023 None has appeared on behalf of the respondents. The issue to be considered in this writ petition is whether the appeal filed by the petitioner could be dismissed merely on the ground that hard copy of the memo of appeal was not filed, though, admittedly, the online submission of the appeal is within limitation. The issue has been considered and decided by the Division Bench of this Court in D.B. Civil Writ Petition No.14521/2022 vide order dated 29.09.2022. Considering the identical issue on submission of the hard copy of the appeal, online submission of appeal is within limitation, it has been held that dismissal of appeal on such hyper- technical ground could not be permissible under the law. The cancellation of GST registration results in deprivation of livelihood which amounts to violation of right to life and liberty as enshrined under Article 21 of the Constitution of India.
(2 of 2) [CW-17871/2022] We are of the view that once online submission has taken place, a mere non-submission of hard copy of such, cannot be taken as a ground for dismissal of appeal or on the ground of limitation and filing of the petition on merits. In view of the above, the impugned order is set aside and the matter is remitted back to the Appellate Authority and it is directed that the matter be heard on its own merits. The writ petition is, accordingly, allowed. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ CHARU SONI /86
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.